From the Predating a document or instrument prior to the date it was actually drawn.
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At one extreme, where it is clear that top management was guilty of conscious wrongdoing in backdating, attempted to conceal the backdating by falsifying documents, and where the backdating resulted in a substantial overstatement of the company's profitability, SEC enforcement actions and even criminal charges have resulted.
Sample of calculation B: This standard has been applied to authenticating digitally signed data for regulatory compliance, financial transactions, and legal evidence.
Another common example is where one person purports to sign a document on behalf of another person, and then afterwards the parties execute a backdated power of attorney to clothe the signatory with the necessary authority. Anderson and former Apple general counsel Nancy R.
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- OPTIONS BACKDATING IS THE PRACTICE OF ALTERING THE DATE A STOCK OPTION WAS GRANTED,...
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Although in exceptional cases — where third party rights are not affected — the courts might be persuaded to treat the stated date as being the effective date, a situation we return to below. Backdate legal definition of backdate https: Second, companies sometimes have a mix of option plans, some of which might dictate the grants to be scheduled in advance, in which case the overall evidence of backdating will be murky. Any time money is involved, a scandal is possible.
A couple of related notes: We have amended his bill accordingly, and will backdate to April
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